1) Los siguientes son los estados financieros de Swanson Company Swanson Company Income Statement For the Years ended December 31, 2022 2021 Net Sales (credit) $650,000.00 $520,000.00 Expenses Cost of Goods Sold 415,000.00 354,000.00 Sales and Administrative 150,800.00 114,800.00 Interest Expense 7,200.00 6,000.00 Income Tax Expense 18,000.00 14,000.00 Total Expenses $591,000.00 $488,800.00 Net Income $ 59,000.00 $ 31,200.00 Swanson Company Comparative Balance Sheets As of December 31, Assets 2022 Current Assets Cash $ 41,000.00 Short Term Investments 18,000.00 Account Receivable(net) 92.000.00 Inventory 84.000.00 Total Current Assets $235,000.00 2021 $18,000.00 15,000.00 74,000.00 70,000.00 $177,000.00 Property. Plant and Equipment (net) $403.000.00 $383,000.00 Total Assets $638.000.00 $560.000.00 Liabilities and Stockholder's Equity Current Liabilities Accounts Payable $112,000.00 $110,000.00 Taxes Payable _23.000.00 20,000.00 Total Current Liabilities $135,000.00 $ 130,000.00 Long Term Liabilities Bonds Payable 130.000.00 80 000.00 Total Liabilities $265,000.00 $210,000.00 Stockholder's Equity 150,000.00 150,000.00 Common Stock ($5 Par value) Retained Earnings 223,000.00 200,000.00 $373,000.00 $350,000.00 Total Stockholder's Equity $638,000.00 $560.000.00 Total Liabilities & Stockholder's Equity Durante el 2022 la corporacin pago dividendo en efectivo por $36,000.00 Haga los siguientes clculos para el ao 2022: (16 puntos) a) Current Ratio b) Acid test Ratio c) Receivable turnover d) Average collection period e) Profit Margin A Payout Ratio g) Debt to Total Assets